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2025-12-31-accounts

Co KEY[ couyty PL4Tr'ING FIELDS ASSOCIATION 99tkJLNNUAL REPORT ND ACCOUNTS for the Ir&gr eTrted 31 st Decernb2r 202) Registered aL￿ltV ￿29)7

Dear Sir/ Madam,

Notice is hereby given that the Ninety Ninth Annual General Meeting of the Kent County Playing Fields Association will be held at Sevenoaks Rugby Club on Thursday 17th September, commencing at 6pm to which you are invited. A copy of the Annual Report will be available from the Secretary on request or can be viewed on our website at www.kentpfa.org.uk.

A G E N D A

  1. Welcome by the Chairman.

  2. Apologies for absence.

  3. Minutes of the Annual General Meeting held on 17[th] September 2025 were confirmed at Management Committee Meeting held on 11[th] February 2026.

  4. To consider and approve the 99th Annual Report for the year ending 31[st] December 2025

  5. To consider and approve the Ackland Webb Accounts and Balance Sheet for the year ended 31[st ] December 2025.

  6. To elect the Members to serve on the Management Committee:

  7. a) President of the Management Committee (2-year term) Propose Richard Young.

  8. b) Chairman of the Management Committee ( 2-year term) Propose Michael Wooldridge.

  9. c) Members of the Association (1 year term):

    • The current members are, Philip Harding, Richard Young, Richard T.Maylam, Andy Griffiths, Cheng Wong, Michael Wooldridge, Paul Newman and Chris Dyer.

  10. To elect the members to serve on the Golf Committee. The current members are, Richard Young & Cheng Wong,

  11. Appointment of Accountants; Ackland Webb

  12. To determine the rates of annual subscription.

  13. Any other business for referral to the Management Committee.

By Order of the Management Committee.

Paul Peacock Secretary

24th June 2026

OBJECT OF THE ASSOCIATION

The Kent County Playing Fields Association is a registered charity and is affiliated to the National Playing Fields Association.

The Association is governed by the Rules, amended in June 2022.

The Object of the Association is to ensure that there are adequate facilities for recreation in every city, town and village in Kent and, to fulfil this Object, to encourage the provision, improvement, retention and use of playing fields, children’s playgrounds and other recreational centres.

Supporting the Association

The Association has a strong membership that is committed to achieving its Object.

The extent to which the Association is able to assist with the achievement of its Object, however, is dependent upon the level of financial assistance it receives year-on-year. If you would like to support the Association, Gift Aid and membership forms have been reproduced at the end of the Annual Report for completion and return to the office. A complete list of Members may be obtained on application to The Secretary, 24 Tennison Way, Maidstone Kent ME15 9GE. E-mail: kcpfa@hotmail.co.uk

CHAIRMAN’S REPORT

This report covers the 2025 calendar year. Alongside many of the sporting activities it supports, the KCPFA resumed its principal activity, the service of grants and loans where applicable.

The Management Committee meetings of the KCPFA during 2025 were held at The Dog and Bear Public House and the Annual General Meeting on the 17[th ] September, at the same venue. At this time Trustees approved Ackland Webb accounts for 2024 together with the Annual Report to Trustees and the balance sheet.

Grants, Loans and Awards

The KCPFA again awarded several grants to young people participating in a wide variety of sports. It continues to be a real source of pleasure to the Association to be able to support them and to learn of their dedication and excellence. A total of £2,600 was paid from the Hawkes Memorial fund for 2025. The reduced demand for general grants, meant just four organisations received funds, totalling £3,190. These can be viewed on page 7 of this report.

At the same time, loans continue to be available to assist with the purchase, layout, and extension of playing fields and the provision, the modernisation and adaptation of children’s playgrounds, clubhouses, sports halls and other recreational facilities. The maximum loan offered, over a fiveyear period, is £25,000, or 80% of the cost of the project, whichever is the lesser amount. We are keen to make these loans more widely available. Grant aid is available to parish councils and voluntary organisations towards the cost of providing children’s recreational facilities only. The maximum grant is £1,000 and will be payable upon completion and inspection of the project and the submission of receipted accounts.

As far as grants to young people are concerned, the following are available:

The Virgo Awards , established in memory of the late Ernest Virgo, a former President and great supporter of the Association, are open to young cricketers to assist with their training, coaching etc up to £300 in any one year.

The Ivy Hawkes Memorial Fund : awards from this Fund provide financial assistance for young sportsmen and women in Kent between the ages of 12 and 20.

The Edwin Boorman Memorial Fund established after a former Patron of the Association following his death in 2012 supports new sporting initiatives for clubs and voluntary organisations. Applications are considered from February to April each year for presentation at the subsequent AGM. Grants are maximum £300.

Donations :Income

The Association is most grateful to all those who have made donations during 2025;their support is greatly appreciated. The assistance the KCPFA can provide to young people is very much enhanced by this support, Mr.Nick Miskin, Mr.Bill Cockcroft DL, Mr Richard T.Maylam, Mr.Richard Young, Mr.Paul Peacock, Mr. Paul Furst, Mr.Paul Newman, Mr Chris Dyer, Mr Richard Moon, Mr Khee Cheng Wong , Mr Ulric Allesbrook, Mrs. Sarah Dawn Bailey, Mr.T.D.Brazier MP, Mr.R.W.Edelsten,Mrs.Joanne Eldridge, Mr.Rai Janz, Mrs.Brenda Kverndal,

Mrs. P.A.Lippiatt, Mrs.Vera M.Rees, Mr.John Rice, Mr.Peter Robinson, Mr.Peter Ruranski, Mr.Ron.L.Steele, Mr.Paul A.Virgo, and the Kent Golf Union.

Sadly, I have to report the passing of two long standing supporters of the association Mrs. Brenda Kverndal, wife of former president Ole Kverndal, who died at the ripe old age of 97 years on Boxing Day and Mr Ron Steele who very generously left us a legacy donation of £500 in his will. We offer our condolences to all family members.

Cecil Leitch Five Club Competition

Richard Young and his Golf Committee were delighted to resume the competition at The Ridge Golf Club resulting in a net profit of £9,178 for the charity. Our sincere thanks to all officials and members of The Ridge GC for allowing us to use their golf club and to every competitor taking part in both the preliminary rounds and the final.

Membership

The membership of the Association as of 31[st ] December 2025 was 253 made up as follows:

Life members: 12
Benefactor members: 0
Annual Members: Individuals:
 11 Clubs: 132
Parish Councils: 73 Schools: 1
Corporate: 0
Gift Aid:
 24

Summary

I am again most grateful to all those who enable the Association to continue to fulfil the charitable objectives for which it was established, in yet another volatile year. Committee colleagues serve the KCPFA with dedication and wisdom. It was disappointing to lose the support of Kent Rugby Union late in the year and the lower subscription number is a direct result of their decision. Our Secretary, Paul Peacock, runs the Association on a day to-day basis, and his continued commitment to the KCPFA is greatly appreciated. The Trustees have paid due regard to the guidance on public benefit published by the Charity Commission when reviewing the aims and objectives of the Association and in planning future activities. The Trustees believe that the activities undertaken in the year for achieving the objectives of the Association have met the public benefit requirement.

Chairman - Phil Harding

June 2026

Financial Report

Expenditure Overall was marginally lower in 2025 by 3%% at £27,184 compared to £28,018 the previous year. This was due mainly to the 23% decrease in grants made, from £7,750 in 2024 to £5,790 in 2025. Support costs were higher from £3,243 in 2024 to £4,289 in 2025 largely due to insurance cost. Human resource costs were almost the same as the previous year.

Income : Was marginally lower in the year, from £27,550 in 2024 to £26,377 in 2025, a fall of 4%. A higher return on investment income/interest (£10,737 in 2025 against £9,678 in 2024) a rise of 11% reflects the increased interest on CCLA deposit account The reduced income from the Cecil Leitch competition, (£7,917 in 2025 against £9,384 in 2024) reflects the way in which donations are treated in the accounts. Subscriptions which were down by 7% to £4,330 in 2025 from £4,834 in 2024 reflects the loss of a small number of parish councils and the Kent Rugby Union. Subscription income has now fallen for the fifth year running and remains a concern.

Summary: The investments with CCLA and the Cecil Leitch 5 Club Competition continue to provide a steady income stream and remain the backbone of the charity’s fund raising. The unrealized net loss on investments of £2,649 in 2025 compared with the unrealized gain of £4,769 in 2024 continues to highlight the increased volatility of world markets and the unspectacular

performance of the Property Fund. In spite of this the total funds/net worth position of £276,282 in 2025 is just 1% lower compared with £279,938 in 2024.

Outlook : For the current year again remains uncertain worldwide. The ongoing invasion of Ukraine by Russia continues to unsettle stock markets and may cause ongoing fluctuations in energy costs/inflation. The added uncertainty regarding President trump’s tariff policies may also return to inhibit growth worldwide. The potential for further disruption worldwide is constant with increased geopolitical tensions in the Middle East (Israel/Hezbollah and Lebanon) and the Far East (China/Taiwan ). The UK stock market and economy have shown signs of improvement despite uncertain inflationary pressures which has led policy makers to hold interest rates at higher levels until inflation is significantly lower. Upward momentum in stock markets and economies remains in the balance as war in Europe and the Middle East is unresolved. Here in the UK, the new Labour Government continues to undermine economic growth with fiscal policy and tax increases affecting corporate and individual income, reducing spending power. The charity has remained resolute and does have a strong balance sheet, a significant cash balance and a strong income stream from the Cecil Leitch Competition, and investment interest for the coming year. My only concern is the continuing reduction in membership, nevertheless I am confident the charity will continue to meet its objectives throughout the coming year.

Secretary - Paul Peacock June 2026

Patron: W.L.Cockcroft DL FRICS MCMI
OFFICERS:
President Richard Young, 1 Nunnery Fields, Canterbury, Kent CT1 3JN
Vice-President Richard T.Maylam Hazel Cottage, Pett Lane,Charing Ashford TN27 0DS
Chairman Philip J. Harding, 6 Chestnut Road, Elmsvale, Dover Kent CT17 9PY
Vice-Chairman Mr. Andrew Griffiths,109 Willington Street, Maidstone Kent ME15 8JU
Golf Committee
Chairman Richard Young, 1 Nunnery Fields, Canterbury, Kent CT1 3JN
------------------------------------------------------------------------------
Secretary/Treasurer Paul Peacock, C/o 24 Tennison Way, Maidstone Kent ME15 9GE
Registered
Accountants Ackland Webb Chartered Certified Accountants 67 Business Innovation
Centre, University Road, Canterbury, Kent CT2 7FG
Bankers National Westminster Bank plc, 3 High Street, Maidstone, Kent
ME14 1XU
COMMITTEE AND COUNCIL MEMBERSHIP

The Management Committee (whose members serve as Trustees of the Association)

- Chairman: Philip John Harding

The Association’s Officers:

Elected Members: A.Griffiths , R T Maylam, K.C.Wong, Michael Wooldridge

The Council – Chairman Philip John Harding, Vice-Chairman Andy Griffiths,

Elected Members: R.Young, 1 Nunnery Fields,Canterbury, Kent CT1 3JN

The Golf Committee - Chairman: Richard Young

Elected Members: K.C.Wong, . Ex-Officio Members: The Association’s Officers

District Representatives and representatives of Local Authorities, whilst holding office.

DISTRICT REPRESENTATIVES

Bexley Mr . A. Griffiths, 109 Willington Street, Maidstone Kent ME15 8JU Canterbury Mr . R. Young, 1 Nunnery Fields, Canterbury, Kent CT1 3JN. Dartford Mrs. J. Wood, 60 Ediva Road, Meopham, Kent DA13 0ND. Dover Mr. P. Harding, 6 Chestnut Road, Dover, Kent CT17 9PY. Gillingham Mr. K. C. Wong, 28 Watling Street, Gillingham, Kent ME7 2YH. Gravesham Vacant Maidstone South Vacant Medway North Vacant Medway South Vacant Sevenoaks Vacant Shepway North Vacant Swale and Sheppey Vacant East and West Swale Central Mr. J.Thatcher, 3 Barler Place,Queenborough,Sittingbourne, Kent ME11 5BX Thanet Mr. P. Ruranski, 22 Nursery Fields, Acol, Birchington, Kent CT7 0JF Tonbridge &Malling Mr T. Alldridge, 24 Tennison Way, Maidstone Kent ME15 9GE Tunbridge Wells Mr. P. French, 31 Bounds Oak Way, Southborough, Kent TN4 OTW

THE CECIL LEITCH FIVE CLUB GOLF COMPETITION - Richard Young

We were delighted with the Cecil Leitch 5 Club competition 2025 and grateful to both our hosts The Ridge Golf Club and all those taking part. The 68[th] annual event was held in June. Interest and participation in the competition was good, and we had ove ~~r~~ 1728 players competing in the preliminary rounds and 66 contesting the final. Our heartfelt thanks to all those involved across the county.

FINANCIAL ASSISTANCE - 2025

Grants Paid:
Orpington Football Club
Street End Cricket Club
Empire Bowls Club
Whitstable Tennis Club		 £
1,000
1,000
200
990
3,190

General Grants Paid:

Grants Paid from the Hawkes Memorial Fund:

Hariet Court (Javelin) 300
Ashton Platts (Para Swimming) 300
Lena Bozic (Gymnastics) 200
Reuben Smith ( BMX Cycling) 300
Finley Bowles ( Trap Shooting) 300
Mia McGuane (Archery) 300
George Peoples (Basketball) 300
Ellen Tribley (Wheelchair Tennis) 300
Ruben Harris (Wheelchair Tennis) 300
£2,600

SUMMARY OF ACCOUNTS FOR THE PAST FIVE YEARS (2020 TO 2025 INCLUSIVE)

Details
Year		 Details
Year		 Details
Year		 Details
Year		 Details
Year		 Details
Year		 Details
Year
2020 2021 2022 2023 2024 2025
£ £ £ £ £ £
Income (other than investment
income)		 10,355 17,697 18,189 18,189 17,872 15,640
Expenses-administration 17,722 19,643 24,902 28,384 28,018 27,184
Surplus (Deficit) 1,668 27,796 (28,192
)		 3,644 4.301 (2,649)
Capital Account-General fund 272,389 300,185 271,993 275,637 279,938 276,482
Loans outstanding at previous year
end		 17,229 7,486 1,800 nil nil nil
Loans advanced during the year nil nil nil nil nil nil
Loans repaid during the year 9,743 9,742 9,743 5,686 1,800 nil
Grants made during the year 4,350 10,250 3,900 8,740 7,550 5,790
Membership 446 448 430 367 367 253

GIFT AID DECLARATION

Name of Charity: KENT COUNTY PLAYING FIELDS ASSOCIATION, C/O 24 Tennison Way, Maidstone Kent ME15 9GE Telephone: 01622 691009 E-mail: kcpfa@hotmail.co.uk

Details of Donor:

Title ………… Forenames………………………………Surname …………………………………………… Address

……………………………………………………………………………………………………………..........

………………………………………………………………………………Post Code ….……………………

I would like the Charity to treat, as a Gift Aid Donation, the following:

Signature ………………………………………… Date ………………………...

EXPLANATORY NOTES:

  1. You may cancel this declaration at any time by notifying the Charity.

  2. You must pay an amount of income tax and/or capital gains tax at least equal to the tax that the Charity reclaims on your donations in the tax year (currently 25p for each £1 you give).

  3. If in the future your circumstances change, and you no longer pay tax on your income and/or capital gains tax equal to the tax that the Charity reclaims, you may cancel your declaration (see Note 1).

  4. If you pay tax at the higher rate, you may claim further tax relief on your Self-Assessment tax return

  5. If you are unsure whether your donations qualify for Gift Aid tax relief, please contact the Charity, or ask your local tax office for leaflet IR133 Gift Aid.

  6. Please notify the Charity if you change your name or address.

DONATIONS UNDER THE GIFT AID REGULATIONS

The Gift Aid Scheme has replaced the existing scheme under which monies were donated under a Deed of Covenant. Existing Deeds of Covenant will continue until their expiry date but will be dealt with, for those purposes, in the same way as donations under the new scheme. When Deeds of Covenant expire, donors will be invited to make donations in accordance with the Declaration Form above.

You will see that you have various options on the form and you may select which option suits your particular circumstances.

There is no minimum or maximum limit to the amount that you may give. All that is required is that you must have paid an amount of tax, either income or capital gains, at least equal to the tax deducted from your donations. This will allow donors to claim higher rate tax relief from donations against either income tax or capital gains tax.

You may even submit a Gift Aid declaration by telephone or via the Internet without having to complete and sign a paper declaration. You merely have to provide the information contained on the form opposite and the Association will send you a written record of the declaration that you have made.

You are entitled to cancel a declaration at any time. In the case of an oral declaration, if you cancel the declaration within 30 days of the written record being sent to you, the cancellation will be retrospective so that it will be as if the declaration had never been made.

In addition to any donation made under the Gift Aid Scheme, individuals and companies will be able to obtain tax relief for gifts of listed shares and securities made to the Association when calculating their income or profits for tax purposes.

PAYROLL GIVING

Under the Payroll Giving Scheme, employees are able to authorise their employers to deduct charitable donations from their pay before calculating Pay As You Earn tax. In this way, the employee automatically obtains tax relief at his or her top rate of tax.

If you have queries about making donations to the Association, please speak to the Secretary at Cantium Lodge. If he is unable to solve your problem immediately, he will take the details and one of the Association’s Officers will contact you when we have ascertained the answer from the appropriate authority.

KENT COUNTY PLAYING FIELDS ASSOCIATION MEMBERSHIP APPLICATION FORM

To: The Secretary, Kent County Playing Fields Association, C/o

To support the Playing Fields Movement, I have pleasure in enclosing a Subscription/ Benefactor Membership fee of £………………

To support the Playing Fields Movement, I have pleasure in enclosing a Subscription/ Benefactor
Membership fee of £………………		 To support the Playing Fields Movement, I have pleasure in enclosing a Subscription/ Benefactor
Membership fee of £………………
Name…………………………………………………………………………………………………...
Address………………………….……………………………………………………………………
………………………………………………………………………………………………………
RATES OF MINIMUM SUBSCRIPTION:
Annual: £
Individual 10
Sports Clubs and similar organisations 25
Borough and District Councils 52
Parish Councils -
Council Tax Base precept £1,000 to £2,000 10
Council tax base precept over £2,000 20
Benefactor Member:
Once only payment 1,000
Corporate Membership (per annum):
Commercial and industrial firms 75
BANKER’S ORDER
To ………………………………………………Bank plc
 Sort Code ……………………….
Address ……………………………………………………………………………………………......

..………………………………………………………………………………………………..

Please pay now to the account of the Kent County Playing Fields Association (Registered Charity 302907) at National Westminster Bank plc, 3 High Street, Maidstone, Kent ME14 1XU, (sort code 60-60-08, Account number 00039616), my/our subscription of £ ………………. and continue to pay this amount without further application on 1[st] January each year until further notice.

Signature……………………………………Account No..................................................................... Address………………………….……................................................................................................. Date.......................................................................

KENT COUNTY PLAYING FIELDS ASSOCIATION.

DATA PROTECTION STATEMENT.

This statement explains how Kent County Playing Fields Association (KCPFA) handles and uses the personal details which it collects about its Trustees, Members, Sports Clubs, Applicants, and competitors in KCPFA competitions (hereinafter collectively called Consultants). Retention of this information regarding Consultants enables KCPFA to keep in touch with them in order to keep them advised of KCPFA activities, and to enable KCPFA to discharge its responsibilities as required by its constitution and to pursue its legitimate interests. KCPFA is committed to protecting all personal information and being open about the nature of the information which it holds. In the event that KCPFA rely upon an individual’s consent for holding such data, such consent may be withdrawn at any time.

The extent of this Policy:

This policy describes how KCPFA will make use of the data which it handles in pursuit of its legitimate interests. It also describes Consultants’ data protection rights, including a right to object to any processing which KCPFA may carry out.

Personal Data Collected and Held:

The personal information held by KCPFA will primarily be that provided by consultants (or, in the case of minors, by their parents) in correspondence from consultants by post, telephone, email or otherwise.On occasion, details regarding consultants may be received from sports clubs within the County of Kent. The records may contain:

Some information will be generated as part of an individual’s involvement with KCPFA.

Information received from third parties:

KCPFA may on occasion receive information from third parties, e.g. information regarding a minor supplied by parents, details of participants in a competition supplied by a sports club.

Use of Personal Data by KCPFA:

Consultants’ Personal Data is used by KCPFA for:

Direct Marketing:

KCPFA will not use personal data for any direct marketing purposes whatsoever.

Sharing of Data:

Personal data may be shared with government authorities and/or law enforcement agencies if mandated by law, or if required for the legal protection of the legitimate interests of KCPFA in compliance with applicable laws.

Personal data may also be shared with third-party service providers who will process it on behalf of KCPFA.

Consultants’ Rights:

Consultants the right to:

Members have the right to lodge a complaint with the Information Commissioner’s Office at Retention of Data:

Consultants’ personal data will be processed for as long as they retain their membership or active involvement with KCPFA and, save as hereinafter mentioned, for up to one year thereafter. However, KCPFA will retain information to maintain statutory records in line with appropriate statutory requirements or guidance. Records of an individual’s involvement in a particular competition, or on being the subject of a grant or award, may be held indefinitely by KCPFA in order to maintain a historic record of KCPFA.

Further Information:

The legal basis for processing your personal data for the purposes set out above is that it is necessary for the pursuit of KCPFA’s legitimate interests. KCPFA always handles personal data securely and minimises its use, and there is no overriding prejudice to consultants by using their personal information for these purposes. However, there is no statutory or contractual requirement for consultants to provide KCPFA with any personal data.

Those who have concerns or questions about the information contained in this statement, or who do not want KCPFA to process their personal data for specific purposes, should contact the KCPFA secretary at 24 Tennison Way, Maidstone, Kent, ME15 9GE, Tel: 01622 691009, email:kcpfa@hotmail.co.uk Where consultants have specific requests relating to the management of their personal data, KCPFA will endeavour to resolve these but there may be circumstances where it is unable to comply with a specific request.

REGISTERED CHARITY NUMBER: 302907

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KENT COUNTY PLAYING FIELDS ASSOCIATION

Ackland Webb Ltd Chartered Certified Accountants Suite 1, First Floor 3 Jubilee Way Faversham Kent ME13 8GD

KENT COUNTY PLAYING FIELDS ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Cash Flow Statement 5
Notes to the Cash Flow Statement 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13

KENT COUNTY PLAYING FIELDS ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 302907

Principal address

24 Tennison Way Maidstone Kent ME15 9GE

Trustees

P Harding

Independent Examiner

Ackland Webb Ltd Chartered Certified Accountants Suite 1, First Floor 3 Jubilee Way Faversham Kent ME13 8GD

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Trustee

1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KENT COUNTY PLAYING FIELDS ASSOCIATION

Independent examiner's report to the trustees of Kent County Playing Fields Association

I report to the charity trustees on my examination of the accounts of Kent County Playing Fields Association (the Trust) for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

David Muggridge

Ackland Webb Ltd Chartered Certified Accountants Suite 1, First Floor 3 Jubilee Way Faversham Kent ME13 8GD Date: .............................................

2

KENT COUNTY PLAYING FIELDS ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
15,640
Investment income
2
10,737
Total
26,377
EXPENDITURE ON
Raising funds
3
21,023
Charitable activities
Charitable
6,161
Total
27,184
Net gains/(losses) on investments
(2,649)
NET INCOME/(EXPENDITURE)
(3,456)
RECONCILIATION OF FUNDS
Total funds brought forward
279,938
TOTAL FUNDS CARRIED FORWARD
276,482		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-		 31.12.25
31.12.24
Total
Total
funds
funds
£
£
15,640
17,872
10,737
9,678
26,377
27,550
21,023
19,577
6,161
8,441
27,184
28,018
(2,649)
4,769
(3,456)
4,301
279,938
275,637
276,482
279,938		 31.12.25
31.12.24
Total
Total
funds
funds
£
£
15,640
17,872
10,737
9,678
26,377
27,550
21,023
19,577
6,161
8,441
27,184
28,018
(2,649)
4,769
(3,456)
4,301
279,938
275,637
276,482
279,938
27,550
19,577
8,441
28,018
4,769
4,301
275,637
279,938

The notes form part of these financial statements

3

KENT COUNTY PLAYING FIELDS ASSOCIATION

BALANCE SHEET 31 DECEMBER 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
7
92
Investments
8
228,385
228,477
CURRENT ASSETS
Cash at bank and in hand
50,377
CREDITORS
Amounts falling due within one year
9
(2,372)
NET CURRENT ASSETS
48,005
TOTAL ASSETS LESS CURRENT LIABILITIES
276,482
NET ASSETS
276,482
FUNDS
10
Unrestricted funds:
General fund
TOTAL FUNDS		 Restricted
funds
£
-
-
-
-
-
-
-
-		 31.12.25
Total
funds
£
92
228,385
228,477
50,377
(2,372)
48,005
276,482
276,482
276,482
276,482		 31.12.24
Total
funds
£
112
231,085
231,197
51,092
(2,351)
48,741
279,938
279,938
279,938
279,938

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

4

KENT COUNTY PLAYING FIELDS ASSOCIATION

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

31.12.25 31.12.24
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 (11,503) (10,097)
Net cash used in operating activities (11,503) (10,097)
Cash flows from investing activities
Purchase of fixed asset investments (9,694) (11,962)
Sale of fixed asset investments 9,745 9,500
Interest received 10,737 9,678
Net cash provided by investing activities 10,788 7,216
Change in cash and cash equivalents in
the reporting period (715) (2,881)
Cash and cash equivalents at the
beginning of the reporting period 51,092 53,973
Cash and cash equivalents at the end of
the reporting period 50,377 51,092

The notes form part of these financial statements

5

KENT COUNTY PLAYING FIELDS ASSOCIATION

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
31.12.25 31.12.24
£ £
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities) (3,456) 4,301
Adjustments for:
Depreciation charges 20 20
Losses/(gain) on investments 2,649 (4,769)
Interest received (10,737) (9,678)
Increase in creditors 21 29
Net cash used in operations (11,503) (10,097)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.25 Cash flow At 31.12.25
£ £ £
Net cash
Cash at bank and in hand 51,092 (715) 50,377
51,092 (715) 50,377
Total 51,092 (715) 50,377

The notes form part of these financial statements

6

KENT COUNTY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

The funds of the Association are all unrestricted funds.

General funds are unrestricted funds which are available for use at the discretion of the Management Committee in furtherance of the general objectives of the charity and which have not been designated for other purposes. The Property Revaluation Reserve represents the increase in the value of the land and buildings from its original cost.

Designated funds comprise unrestricted funds that have been set aside by the Management Committee for particular purposes. There were three designated funds in the year as follows. The Virgo Awards Appeal was set up to assist young cricketers with their sport. The Ivy Hawkes Awards Appeal was set up to assist young sports men and women. The Edwin Boorman Fund was set to target new initiatives that encourage sport and leisure participation for clubs in Kent with youngsters between the ages of ten and eighteen years. Transfers are made to the designated funds when necessary as agreed by the Trustees.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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KENT COUNTY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

2. INVESTMENT INCOME

2. INVESTMENT INCOME
31.12.25 31.12.24
£ £
Deposit account interest 1,044 700
Interest on Investments 9,693 8,978
10,737 9,678
3. RAISING FUNDS
Raising donations and legacies
31.12.25 31.12.24
£ £
Support costs 21,023 19,577

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.25 31.12.24
Support staff 1 -
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 17,872 - 17,872
Investment income 9,678 - 9,678
Total 27,550 - 27,550
EXPENDITURE ON
Raising funds 19,577 - 19,577
Charitable activities
Charitable 8,441 - 8,441
Total 28,018 - 28,018
Net gains on investments 4,769 - 4,769
NET INCOME 4,301 - 4,301

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

8

KENT COUNTY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£
RECONCILIATION OF FUNDS
Total funds brought forward
275,637
TOTAL FUNDS CARRIED FORWARD
279,938
7.
TANGIBLE FIXED ASSETS
COST
At 1 January 2025 and 31 December 2025
DEPRECIATION
At 1 January 2025
Charge for year
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
8.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 January 2025
Additions
Disposals
Revaluations
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
There were no investment assets outside the UK.		 Restricted
Total
funds
funds
£
£
-
275,637
-
279,938
Fixtures
and
fittings
£
1,986
1,874
20
1,894
92
112
Unlisted
investments
£
231,085
9,694
(9,745)
(2,649)
228,385
228,385
231,085		 Total
funds
£
275,637
279,938

9

KENT COUNTY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

8. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 December 2025 is represented by:

Unlisted
investments
£
Valuation in 2021 30,893
Valuation in 2022 (31,246)
Valuation in 2023 4,045
Valuation in 2024 4,769
Valuation in 2025 (2,649)
Cost 222,573
228,385

The above investments are 19,948.93, 121,698.92, 7,072.80 and 1,000 shares in 4 COIF Charities Investments Funds.

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25 31.12.24
£ £
Taxation and social security 757 721
Other creditors 1,615 1,630
2,372 2,351

10. MOVEMENT IN FUNDS

Net
movement At
At 1.1.25 in funds 31.12.25
£ £ £
Unrestricted funds
General fund 279,938 (3,456) 276,482
TOTAL FUNDS 279,938 (3,456) 276,482
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 26,377 (27,184) (2,649) (3,456)
TOTAL FUNDS 26,377 (27,184) (2,649) (3,456)

10

KENT COUNTY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.1.24 in funds 31.12.24
£ £ £
Unrestricted funds
General fund 275,637 4,301 279,938
TOTAL FUNDS 275,637 4,301 279,938
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 27,550 (28,018) 4,769 4,301
TOTAL FUNDS 27,550 (28,018) 4,769 4,301

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 At 1.1.24
£
275,637
275,637		 Net
movement
in funds
£
845
845		 At
31.12.25
£
276,482
276,482

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 53,927 (55,202) 2,120 845
TOTAL FUNDS 53,927 (55,202) 2,120 845

11

KENT COUNTY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.

12

KENT COUNTY PLAYING FIELDS ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

31.12.25 31.12.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 3,393 3,654
Subscriptions 4,330 4,834
Five Club Competition 7,917 9,384
15,640 17,872
Investment income
Deposit account interest 1,044 700
Interest on Investments 9,693 8,978
10,737 9,678
Total incoming resources 26,377 27,550
EXPENDITURE
Charitable activities
Sundries - 569
Grants to institutions 3,190 2,750
Grants to individuals 2,600 4,800
5,790 8,119
Support costs
Management
Stationery & office 3,422 1,658
Sundries 61 660
Conference and hall hire 786 905
Depreciation of tangible and heritage assets 20 20
4,289 3,243
Human resources
Wages 15,007 15,006
Pensions 838 450
15,845 15,456
Governance costs
Accountancy 1,260 1,200
Total resources expended 27,184 28,018
Net expenditure (807) (468)

This page does not form part of the statutory financial statements

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